use File::Find;
use strict;

my @directory = ("\src");
my @sourcefiles;
my $srcfile;

find(\&sourcefind, @directory);

sub sourcefind {
    open(FL, $File::Find::name);
    push @sourcefiles, $_ if -f and /\.htm*/ ; 
    close(FL);
}


foreach $srcfile (@sourcefiles) {
    find( sub {print "$_ target found\n" if -f and /\Q$srcfile\E/;},
         'D:\Projects\perl\targ');
}